Research regarding the issues of the arm's length principle mentioned by I.A.S. 24
Ioana Ignat (Neacşu) and Liliana Feleagă
| Year of publication: |
2019
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|---|---|
| Authors: | Ignat, Ioana ; Feleagă, Liliana |
| Published in: |
Economic research. - Abingdon : Routledge, Taylor & Francis Group, ISSN 1331-677X, ZDB-ID 2171828-3. - Vol. 32.2019, 1,3, p. 3040-3057
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| Subject: | Arm’s length principle | double taxation | I.A.S. 24 | multiple years | transfer pricing | Verrechnungspreis | Transfer pricing | Doppelbesteuerung | Double taxation | Multinationales Unternehmen | Transnational corporation | Körperschaftsteuer | Corporate income tax | Welt | World |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1080/1331677X.2019.1655659 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012587478